The Niue Legislative Assembly Bill Committee begins a week long hearing into the proposed controversial Niue Consumption Tax and the Income Tax Amendment Act.
The Niue Consumption Tax bill, which was introduced in the Assembly by Premier Toke Talagi, places a 12.5 percent tax on all goods and services.
For the first time in many years the public have been invited to make submissions.
The consumption tax bill was rejected by the Assembly last year.